PIMODA: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
PIMODA
Largest movements
- Cash -€13,910
down €13,910 (-17.2%), from €80,721 to €66,812
mainly Contributions, distributions and other (-€60,000) and Receivables within one year (-€11,969)
- Receivables within one year +€11,969
up €11,969 (+117.0%), from €10,231 to €22,200
- Tax, wage and social debts -€11,384
down €11,384 (-44.4%), from €25,635 to €14,251
- Profit (loss) carried forward +€6,809
up €6,809 (+46.5%), from €14,647 to €21,456
- Other debts +€2,994
up €2,994 (+6.1%), from €49,310 to €52,304
- Gross operating margin +€20,194
up €20,194 (+32.2%), from €62,768 to €82,962
- Taxes -€10,108
down €10,108 (-38.7%), from €26,102 to €15,994
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €91,084 | €89,012 | -€2,073 | -2.3% |
| Fixed assets | 21/28 | €0 | - | = | |
| Intangible fixed assets | 21 | €0 | - | = | |
| Current assets | 29/58 | €91,084 | €89,012 | -€2,073 | -2.3% |
| Amounts receivable within one year | 40/41 | €10,231 | €22,200 | +€11,969 | +117.0% |
| Trade receivables | 40 | €10,231 | €22,200 | +€11,969 | +117.0% |
| Cash at bank and in hand | 54/58 | €80,721 | €66,812 | -€13,910 | -17.2% |
| Deferred charges and accrued income | 490/1 | €131 | - | -€131 | |
| Total equity and liabilities | 10/49 | €91,084 | €89,012 | -€2,073 | -2.3% |
| Equity | 10/15 | €15,647 | €22,456 | +€6,809 | +43.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,647 | €21,456 | +€6,809 | +46.5% |
| Amounts payable | 17/49 | €75,437 | €66,555 | -€8,882 | -11.8% |
| Amounts payable within one year | 42/48 | €74,945 | €66,555 | -€8,390 | -11.2% |
| Taxes, remuneration and social security | 45 | €25,635 | €14,251 | -€11,384 | -44.4% |
| Taxes | 450/3 | €25,635 | €14,251 | -€11,384 | -44.4% |
| Other amounts payable | 47/48 | €49,310 | €52,304 | +€2,994 | +6.1% |
| Accrued charges and deferred income | 492/3 | €492 | - | -€492 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Gross operating margin | 9900 | €62,768 | €82,962 | +€20,194 | +32.2% |
| Operating profit (loss) | 9901 | €62,768 | €82,962 | +€20,194 | +32.2% |
| Financial income | 75/76B | €6 | €0 | -€6 | -96.2% |
| Recurring financial income | 75 | €6 | €0 | -€6 | -96.2% |
| Financial charges | 65/66B | €138 | €159 | +€22 | +15.7% |
| Recurring financial charges | 65 | €138 | €159 | +€22 | +15.7% |
| Profit (loss) for the period before taxes | 9903 | €62,637 | €82,803 | +€20,166 | +32.2% |
| Income taxes | 67/77 | €26,102 | €15,994 | -€10,108 | -38.7% |
| Profit (loss) for the period | 9904 | €36,535 | €66,809 | +€30,274 | +82.9% |
| Profit (loss) for the period to be appropriated | 9905 | €36,535 | €66,809 | +€30,274 | +82.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.